With traditional double entry accounting models, it can be difficult to understand the flow of funds through an accounting system, and explain how credits (e.g., payment, etc.) were used or debits (e.g., disbursements, etc.) were funded. This can be inconvenient, especially for insurance companies that sometimes must track the flow of funds for a large number of policies. In particular, sometimes there can be multiple policies for the same account. Currently, explaining how funds are applied to a customer typically requires the agent to manually examine the flow of funds, which is cumbersome and error-prone.